Field help:
(2018)
Expenses on
Select here which expenses you incurred for childcare in 2018.
As childcare costs, the following expenses are deductible:
- Kindergarten / after-school care centre
- Daycare centre
- Day nanny
- Babysitter
- Educator for children
- Nanny
- Au-Pair
Not deductible, for example:
- Costs for tutoring
- Travel expenses
- Costs for a class trip
The prerequisite for the deduction of expenses is that you have an invoice or other written receipt, and the payment has been made to the account of the service provider.
The deduction of childcare costs, even for employed caregivers - even as part of a mini-job - depends on the fact that the costs are proven by invoice and the payment is not made in cash but rather to an account of the caregiver (The Federal Fiscal Court (BFH)'s Judgment of 18.12.2014, III R 63/13).
